浅谈应收款项的管理

Discussion about Receivables' Management

目前 ,许多企业应收款项长期居高不下 ,造成资金大量“沉淀” ,呆帐、坏帐增多 ,影响了企业正常生产 ,加强对应收款项的管理十分迫切。本文作者主要从应收款项的形成原因。

At present,many enterprises'receivables are high enough in the long run,which results the capital's too much 'deposition' and bad debts.This will influence the enterprise's normal production.It is urgent to enforce the management of the receivables.This paper mainly probes the reason of receivables shaping and proposes some countermeasures for it.